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The tariff classification of a Neon Guitar CD Rack from China.
Issued May 2, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L84323 (May 2, 2005)
Tariff classification
HTS codes: 9403.20.0020
Headings: 9403
Product description
The submitted sample is identified as XRL Neon Guitar CD Rack, Liss Item #940708. The item is a floor standing CD rack composed of a metal guitar shaped frame. Going around the border of the guitar shape is a glass tube that emits a blue neon light. A 120V adaptor powers the light. Attached to the front of the guitar is a metal CD rack. The item measures 30” in overall height. The Neon Guitar CD Rack is considered a composite good. When the essential character of a composite can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the instant case, the CD rack imparts the essential character to the good. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the Neon Guitar CD Rack will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.
Full text
NY L84323 May 2, 2005 CLA-2-94:RR:NC:SP:233 L84323 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a Neon Guitar CD Rack from China. Dear Mr. Stinson: In your letter dated April 14, 2005, you requested a tariff classification ruling. The submitted sample is identified as XRL Neon Guitar CD Rack, Liss Item #940708. The item is a floor standing CD rack composed of a metal guitar shaped frame. Going around the border of the guitar shape is a glass tube that emits a blue neon light. A 120V adaptor powers the light. Attached to the front of the guitar is a metal CD rack. The item measures 30” in overall height. The Neon Guitar CD Rack is considered a composite good. When the essential character of a composite can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the instant case, the CD rack imparts the essential character to the good. Your sample is being returned as requested. The applicable subheading for the Neon Guitar CD Rack will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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